Part 1Tax credits
Fraud
35 Offence of fraud
(1)
A person commits an offence if he is knowingly concerned in any fraudulent activity undertaken with a view to obtaining payments of a tax credit by him or any other person.
(2)
A person who commits an offence under subsection (1) is liable—
(a)
on summary conviction, to imprisonment for a term not exceeding six months, or a fine not exceeding the statutory maximum, or both, or
(b)
on conviction on indictment, to imprisonment for a term not exceeding seven years, or a fine, or both.